There is no VAT on books (yet).

In thirteen years of trading and sending in VAT returns we have always, (partly because our rent has VAT on it) been in credit, normally for £500 or £600, sometimes more.

A mix-up with ourbookkeeper last month meant that neither of us sent off our last return andwe have now received a notice of Assessment from HM Revenue and Customs whereby they calculate we owe them £1697.00.

Yes, that would make sense wouldn't it?

In fact, they owe us nearly £700.

I have tried to phone them on numerous occasions only to be told that they are far too busy to take a call and to try again later.

Ho, and indeed, hum.

As for VAT on books, I have never, ever, thought it right that we pay tax on Mozart, but not on Jeffrey Archer.